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OECD Ten Global Principles for Fighting Tax Crime2020 model
OECD Tax Crime Investigation Maturity Model: self-assessment tool
Self-assess where your jurisdiction stands on the Ten Global Principles for Fighting Tax Crime, and track progress as capability grows.
About the model
What the Tax Crime Investigation model measures
The Tax Crime Investigation Maturity Model helps a jurisdiction see where it stands in implementing the OECD's Ten Global Principles for Fighting Tax Crime, and plan its path to stronger enforcement.
It is also a way to measure progress over time and the impact of capacity-building support. Unlike the tax administration series, it uses four maturity levels, and because the principles depend on each other, weakness in one affects the whole regime.
Structure38 elements under the Ten Global Principles
Maturity levels4: Emerging → Progressing → Established → Aspirational
FormatFacilitated self-assessment; best-fit level per attribute
What is assessed
The 38 elements, by principle
Each element is rated at the level that best describes the administration today. Not every statement under a level has to be met; the aim is the best overall fit, backed by evidence.
Principle 1: Ensuring tax offences are criminalised
- 1.1 Criminalisation of tax offences
- 1.2 Availability of criminal sanctions for violations of tax laws
- 1.3 Criminalisation of complicity in tax crimes
- 1.4 Criminalisation of conspiracy to commit a tax offence / organised tax crime
- 1.5 Statute of limitations for commencement of prosecution for tax crimes
Principle 2: Devising an effective strategy for addressing tax crimes
- 2.1 Devising a strategy
- 2.2 Operational plan for risk mitigation
- 2.3 Communication with public
- 2.4 Review and monitoring
Principle 3: Having adequate investigative powers
- 3.1 Investigative powers
- 3.2 Use of investigative powers in practice: constraints affecting effectiveness
Principle 4: Having effective powers to freeze, seize and confiscate assets
- 4.1 Freezing of assets in connection with suspected tax crime
- 4.2 Seizure of assets in connection with suspected tax crime
- 4.3 Confiscation of assets in connection with tax crime
Principle 5: Putting an organisational structure in place with defined responsibilities
- 5.1 Organisational model for prevention and detection
- 5.2 Organisational model for investigation
- 5.3 Organisational model for prosecution
- 5.4 Organisational model for recovery of assets
Principle 6: Providing adequate resources for tax crime investigation
- 6.1 Adequate resources for detection, prevention, investigation and recovery of assets
Principle 7: Making tax crimes a predicate offence for money laundering
- 7.1 Tax crimes as predicate offence
- 7.2 Access to financial intelligence
- 7.3 Enhanced co-ordination with anti-money laundering authority
Principle 8: Having an effective framework for domestic inter-agency co-operation
- 8.1 Co-operation with civil tax authorities
- 8.2 Co-operation with customs authorities
- 8.3 Co-operation with financial intelligence unit and anti-money laundering authority
- 8.4 Co-operation with police investigating non-tax offences
- 8.5 Co-operation with public prosecutors investigating non-tax offences
- 8.6 Co-operation with anti-corruption authorities
- 8.7 Use of enhanced co-operation mechanisms in practice
- 8.8 Maintenance of statistics on domestic inter-agency co-operation
Principle 9: Ensuring international co-operation mechanisms are available
- 9.1 Access to legal instruments and scope
- 9.2 Exchange of information
- 9.3 Operational framework for international co-operation
- 9.4 International co-operation in practice
- 9.5 Monitoring mechanism for international co-operation
Principle 10: Protecting the rights of suspects
- 10.1 Basic rights
- 10.2 Right of defence
- 10.3 Right to a speedy trial
Maturity levels
4 levels, from Emerging to Aspirational
The model describes a direction of travel, not a pass mark. There is no single right level for every administration: you choose the target that fits your context, and Nudj measures the gap to it.
Emerging
Some capability to combat tax crime exists, but processes are ad hoc and need significant improvement.
Progressing
Reforms have started, but processes are not yet systematic or institutionalised.
Established
Robust, institutionalised processes give a high degree of capability. Many advanced jurisdictions sit here.
Aspirational
Optimised processes and innovative tools and technology; few jurisdictions are consistently at this level.
How it works in Nudj
From self-assessment to an improvement plan.
Discuss
Run the facilitated discussion. Each participant chooses the best-fit level for every attribute.
Evidence
Record the reasons for each rating and attach supporting documents.
Validate
An assessor reviews, challenges and validates the ratings before they count.
Analyse
See the result by attribute and theme, and the gap to your target level.
Act
Turn the gaps into recommendations, a roadmap and owned tasks.
Re-assess
Run the model again later and compare cycles to show progress.
Running the session
Who should take part
ParticipantsA multi-agency team: the tax crime investigation agency, intelligence and financial intelligence units, civil audit and customs, prosecutors, anti-corruption and other enforcement bodies, and policy makers.
TimeDesigned as a multi-day workshop, with groups each taking one principle.
OutcomeA validated maturity profile, the gaps to your target, and a roadmap of owned actions.
FAQ
Questions about the Tax Crime Investigation model in Nudj
Is this the official OECD Tax Crime Investigation Maturity Model?
Nudj's assessment follows the structure of the OECD Tax Crime Investigation Maturity Model as published by the OECD: the same attributes and the same 4 maturity levels. Nudj is not affiliated with the OECD; we recommend that participants also have the OECD publication to hand.
Can we run the Tax Crime Investigation model as a self-assessment?
Yes. The model is designed as a facilitated self-assessment. Nudj supports a single facilitated session or several respondents rating separately, with an assessor validating the results.
How long does the assessment take?
Designed as a multi-day workshop, with groups each taking one principle.
Can we compare results over time?
Yes. Each run is a separate assessment event, and Nudj compares cycles side by side so you can show progress against your target.
Is Nudj available in Arabic?
Nudj's interface works in English and Arabic, including right-to-left layout. The OECD model content itself is in English.
Can we add our own questions or use other frameworks?
Yes. You can extend a built-in model with your own questions, and use Nudj's framework builder for your organisation's own models alongside the OECD ones.
Why does this model have four levels instead of five?
The Tax Crime Investigation Maturity Model defines Emerging, Progressing, Established and Aspirational, with no Leading level. Nudj scores it on its own four-level scale so results are never measured against a level the model does not define.
Other OECD maturity models in Nudj
OECD is a registered trademark of the Organisation for Economic Co-operation and Development. Genuine Soft and Nudj are not affiliated with or endorsed by the OECD. The maturity models are published by the OECD; Nudj provides the platform for running assessments based on them.
Run the Tax Crime Investigation model in Nudj.
See the full assessment, from the first rating to the improvement roadmap.